摘要
党的十八大以来,我国高度重视参与国际税收治理,推动国际税收变革。我国国际税收研究也随着时代发展不断前进,取得了许多研究成果。在喜迎党的二十大胜利召开的重要时刻,本文基于“统筹中华民族伟大复兴战略全局和世界百年未有之大变局”以及“统筹好发展和安全两件大事”的基本站位和总体把握,讨论持续开辟我国国际税收研究新境界这一重要课题,为新征程上我国国际税收工作持续发展提供必要的理论参考。
Since the 18^(th) CPC National Congress,China has attached great importance to participating in international tax governance and promoting international tax reforms.With the advancement of the times,the study on international taxation also advances and produces impressive research findings.This paper discusses the requirements of“implementing the overall situations of Great Rejuvenation of the Chinese Nation and Profound Changes Unseen in a Century”and“balancing development and security”,at the crucial moment of the upcoming the 20^(th) CPC National Congress.It also explores how international taxation can continue to expand and offers new theoretical reference for China’s efforts to improve its standing in taxation field.
作者
邓力平
王智烜
DENG Liping;WANG Zhixuan
出处
《国际税收》
CSSCI
北大核心
2022年第10期3-10,共8页
International Taxation In China
基金
国家社会科学基金项目“新时代减税降费与财政可持续性研究”(项目编号:19BJL027)的阶段性研究成果。
关键词
国际税收研究
中华民族伟大复兴战略全局
世界百年未有之大变局
发展和安全
International taxation research
Great rejuvenation of the Chinese Nation
Profound changes unseen in a century
Development and security
